In Brief
A manufacturing company imported duty-free materials under a customs exemption notification for pager manufacturing but later ceased pager production, leaving the imported materials unutilized. The Customs authorities demanded duty, interest, and penalties. The company challenged this before the Tribunal (which allowed the appeal) and the High Court (which held the appeal was not maintainable before it). The Supreme Court held that the question of whether the company violated exemption notification conditions did not involve determination of rate of duty or valuation of goods. Therefore, the High Court had jurisdiction under Section 130 of the Customs Act, not Section 130E. The court set aside the High Court's order and remitted the case for fresh consideration on merits.
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